Oregon · Through 2025 Edition

ORS 308.412: Effect of election to exclude income approach to value under prior law.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 308 — Assessment of Property for Taxation

An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6).

Collected 2026-09-03T23:50:13Z. Source file · JSON

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